New Zealand has adopted the Auditor Regulation
Act, which requires all auditors and audit firms carrying out an
audit to be licensed and registered.

The law only applies for auditors of banks,
insurance companies and listed companies and doesn’t apply for
small-and-medium sized companies or not-for-profit

The New Zealand Institute of Chartered
Accountants (NZICA) is the primary licensing body, responsible for
the regulation of licensed members.

 “We have been working closely with audit
firms to ensure the transition has proceeded smoothly and they
understand the registration process. We are committed to ensuring
that the objectives of the new Act are met,” NZICA general manager
of regulation Richard Moon said.


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